He is also looking to bring in a defender and a midfielder - although talk of moves for the Manchester City duo of Micah Richards and Bruno Zuculini is wide of the mark. The Chronicle understands Sunderland have no interest in defender Richards, who is up for sale.

Financial Fair Play rules mean Argentine midfielder Zuculini - who joined City in a £3m deal from Racing Club this summer - cannot be immediately loaned out to another Premier League side this term.

He is set to join Spanish team Deportivo La Coruna instead.

Poyet said: “I would be happy if we brought in those three players, depending on who they are of course.

“We need someone at the back. It will depend what it is going to be (a centre-back or a full-back.

“People naturally think Santi Vergini is more of a centre-back than a full-back. He could be either.

“We need that Borini option - someone bringing in goals and working up and down.

“We are missing someone in midfield. I think the number [of our squad] is going to be about 23.”

Sunderland agreed a fee with Liverpool for Borini more than four weeks ago and Poyet is desperate to get that deal over the line.

However, the fact he has been able to bring in another seven players has at least been a plus.

Poyet added: “It is not like Borini does not want to come and we are trying to convince him.

“I talked to Fabio and that is not the case. It is about doing it at the right time.

“If f I did not have the other seven players, then I would be devastated over Borini.

“I have options for today. For the season, no.

“It would be very dangerous to finish the transfer window as we are now.

“That is the situation we’re working towards now - to make sure we have a balanced squad.”